Notes to SEFA
An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) was performed on the Education Stabilization Fund and Child Nutrition Cluster, which represent 65% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. Education Stabilization Fund and Child Nutrition Cluster exceeded $1,554,531, and, therefore represent the only programs to which the specific compliance requirements must be tested.
USDA Donated Commodities are valued at market value, which represents the costs to replace those commodities.
During the current year, the School District received $18,135 for the ACCESS program. The ACCESS program is the medical assistance (MA) program that reimburses school entities for direct, eligible health-related services provided to MA enrolled, special needs children. These reimbursements are classified as federal money in the School District's account code structure; however, these funds are not restricted in use like the other federal monies. ACCESS reimbursements are classified as fee-for-service revenues, and are not considered federal financial assistance, which results in ACCESS funds not being reported on the School District's Schedule of Expenditures of Federal Awards. Expenditures totaling $18,135 were recognized in the current year.
The School District did not pass any federal funds to subrecipients.